Collection
Va. Code Ann. § 58.1-1703
in effectThe excise tax levied by this article shall be collected annually by the Department of Taxation in the same manner as the income tax imposed under Chapter 3 (§ 58.1-300 et seq.) of this title, as provided by rules and regulations promulgated by the Tax Commissioner.
Code 1950, § 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/58.1-1703/Fetched: 10/16/2026
